These reasons are founded on three observations:
1. To neglect communion with God in the morning tends to minimize His importance.
To fail to seek God early shows how little one prizes God and how little one sees that help from God is not a luxury or an option, but an absolute necessity. Jesus, our Savior as well as the perfect man, rose early to pray (Mark 1:35) - if He saw fit to do so, then how much more should we follow this pattern! The Scriptures also speak of this practice in such places as Psalm 5:3 and 63:1.
The morning is the best time to begin for several reasons. It is generally the most tranquil time of day. There is more time to devote to God if one rises early. One is less likely to forget or neglect prayer if rising early to pray is a practice. The mind is still relatively fresh and unclouded with the day's concerns, as compared to later times. Furthermore, we do not know what the day may bring forth (Proverbs 27:1).
All this is not to say that we should not pray at other times - we certainly should. But the morning is a crucial time, as it generally helps set the tone for our day. Prayer should be just as much (actually more so) a part of our daily life as bathing, shaving, brushing our teeth, nay, even breathing - we should never stop (Luke 18:1, Ephesians 6:18, 1 Thessalonians 5:17). But to neglect prayer in the morning usually makes it very likely to neglect it all or most of the time.
2. To neglect communion with God in the morning reveals an attitude that we do not need help and strength from God very much.
3. The morning is generally the time of least distractions.